# Buy to let calculator: BTL Cost Rules

> The BTL Cost Rules carries 14 published figures read from 8 sources' own pages, from 2 to 24 percent, read 17 October 2026.

Yieldzo · https://yieldzo.com/datasets/btl-cost-rules/ · computed 2026-10-18

**Range of the published figures:** 2 to 24 % (range 5 to 21 %; 6 sources with a figure; 8 of 9 sources read publish one).

8 of the 9 named sources read in full publish a figure; 1 publish none, read 17 October 2026.

## By jurisdiction

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction United Kingdom | 20 % | 20 to 21 % | 3 |
| jurisdiction United Kingdom | 1,000 GBP | 1,000 to 1,000 GBP | 1 |
| jurisdiction Scotland | 8 % | 8 to 8 % | 1 |
| jurisdiction England and Northern Ireland | 8.75 % | 5 to 12.5 % | 2 |
| jurisdiction England and Northern Ireland | 82,500 GBP | 40,000 to 125,000 GBP | 2 |
| jurisdiction Wales | 250,000 GBP | 250,000 to 250,000 GBP | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 750,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 400,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 250,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 250,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 225,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 180,000 GBP | Wales | 2026-10-16 |
| [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) | 180,000 GBP | Wales | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 125,000 GBP | England and Northern Ireland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) | 40,000 GBP | England and Northern Ireland | 2026-10-17 |
| [HMRC Income Tax when you rent out a property: working out your rental income](https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income) | 1,000 GBP | United Kingdom | 2026-10-17 |
| [GOV.UK Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 24 % | United Kingdom | 2026-10-12 |
| [HMRC Changes to tax relief for residential landlords (with case studies)](https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies) | 20 % | United Kingdom | 2026-10-17 |
| [HMRC Property Income Manual PIM4460](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4460) | 20 % | United Kingdom | 2026-10-17 |
| [GOV.UK Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 18 % | United Kingdom | 2026-10-12 |
| [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) | 17 % | England and Northern Ireland | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) | 15 % | England and Northern Ireland | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 12 % | England and Northern Ireland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 10 % | England and Northern Ireland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) | 10 % | England and Northern Ireland | 2026-10-17 |
| [Revenue Scotland Additional Dwelling Supplement](https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads) | 8 % | Scotland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) | 7 % | England and Northern Ireland | 2026-10-17 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 5 % | England and Northern Ireland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 5 % | England and Northern Ireland | 2026-10-16 |
| [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) | 2 % | England and Northern Ireland | 2026-10-16 |

## The sentence each figure was read from (24)

- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £750,000 up to and including £1,500,000 10%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £400,000 up to and including £750,000 7.5%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £250,000 up to and including £400,000 5%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £250,000 up to and including £400,000 10%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £225,000 up to and including £400,000 6%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £180,000 up to and including £250,000 3.5%"
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands), read 2026-10-16: "The portion over £180,000 up to and including £250,000 8.5%"
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "Property or lease premium or transfer value SDLT rate Up to £125,000 Zero"
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property), read 2026-10-17: "If any of you will own, or part own more than one residential property worth £40,000 or more, you will have to pay the higher rates on your new purchase (unless there is another reason why the higher rates do not apply)."
- [HMRC Income Tax when you rent out a property: working out your rental income](https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income), read 2026-10-17: "You can claim the property allowance and get up to £1,000 a year tax-free property income."
- [GOV.UK Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026."
- [HMRC Changes to tax relief for residential landlords (with case studies)](https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies), read 2026-10-17: "The reduction is the basic rate value (currently 20%) of the lower of:"
- [HMRC Property Income Manual PIM4460](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4460), read 2026-10-17: "Under S274AA(2), the reduction is the basic rate value (currently 20%) of the lower of:"
- [GOV.UK Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026."
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property), read 2026-10-17: "The remaining amount (the portion above £1.5 million) 17%"
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property), read 2026-10-17: "The next £575,000 (the portion from £925,001 to £1.5 million) 15%"
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The remaining amount (the portion above £1.5 million) 12%"
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £575,000 (the portion from £925,001 to £1.5 million) 10%"
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property), read 2026-10-17: "The next £675,000 (the portion from £250,001 to £925,000) 10%"
- [Revenue Scotland Additional Dwelling Supplement](https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads), read 2026-10-16: "ADS rates and interest For transactions on or after 5 December 2024 the ADS is 8% of the purchase price."
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property), read 2026-10-17: "The next £125,000 (the portion from £125,001 to £250,000) 7%"
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "You usually pay 5% on top of these rates if you own another residential property."
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £675,000 (the portion from £250,001 to £925,000) 5%"
- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates), read 2026-10-16: "The next £125,000 (the portion from £125,001 to £250,000) 2%"

## Read in full, publishes no figure

- [Bank of England PRA SS13/16 Underwriting standards for buy-to-let mortgage contracts](https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss), read 2026-10-17: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 9 named sources that could be read published a usable figure; 1 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 57 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule, quoted verbatim from the authority with its effective date: the additional-dwelling surcharge and the band table it sits on in England and Northern Ireland (SDLT), Scotland (LBTT plus ADS) and Wales (LTT higher rates), the finance-cost basic-rate restriction and its phase-in, the allowable-expense boundary, and the CGT rate on residential gains. The figure the calculator opens on is the CROSS-NATION spread, the same £250,000 second purchase taxed three different ways on the same day, which none of the three authorities computes, plus changed-since, which is the news every time a band or a surcharge moves.

## Sources

- [GOV.UK Stamp Duty Land Tax residential property rates](https://www.gov.uk/stamp-duty-land-tax/residential-property-rates) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Stamp Duty Land Tax: buying an additional residential property](https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property) (the publisher's own terms; quoted for reporting and comment)
- [Revenue Scotland Additional Dwelling Supplement](https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads) (the publisher's own terms; quoted for reporting and comment)
- [Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands](https://www.gov.wales/land-transaction-tax-rates-and-bands) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Changes to tax relief for residential landlords (with case studies)](https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Property Income Manual PIM4460](https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4460) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Income Tax when you rent out a property: working out your rental income](https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income) (the publisher's own terms; quoted for reporting and comment)
- [Bank of England PRA SS13/16 Underwriting standards for buy-to-let mortgage contracts](https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The BTL Cost Rules carries 14 published figures read from 8 sources' own pages, from 2 to 24 percent, read 17 October 2026.
- 8 of the 9 named sources read in full publish a figure; 1 publish none, read 17 October 2026.
- BTL Cost Rules, jurisdiction United Kingdom: median 20 percent across 3 sources, read 17 October 2026.
- BTL Cost Rules, jurisdiction United Kingdom: median 1,000 GBP across 1 source, read 17 October 2026.
- BTL Cost Rules, jurisdiction Scotland: median 8 percent across 1 source, read 17 October 2026.
- BTL Cost Rules, jurisdiction England and Northern Ireland: median 8.75 percent across 2 sources, read 17 October 2026.
- BTL Cost Rules, jurisdiction England and Northern Ireland: median 82,500 GBP across 2 sources, read 17 October 2026.
- BTL Cost Rules, jurisdiction Wales: median 250,000 GBP across 1 source, read 17 October 2026.

Cite as: "Yieldzo BTL Cost Rules", updated 2026-10-18, https://yieldzo.com/datasets/btl-cost-rules/.

CSV: https://yieldzo.com/datasets/btl-cost-rules.csv
JSON: https://yieldzo.com/datasets/btl-cost-rules.json
Embed (plain HTML, static link back): see https://yieldzo.com/datasets/btl-cost-rules/#median